The boardwalk is only part of what makes the borough, but it represents millions in local revenue — funneling in both directly and indirectly — that makes a huge impact in the borough’s budget.

It draws thousands of visitors to this town of 3,000, helping keep local property taxes down with the dollars they spend on parking, beach badges and concessions. Tourism dollars make up about 30 percent of the borough’s annual budget, which usually total roughly $12 million, Akers said.

“Without that and with a 2 percent cap, how do you balance your budget?” he said. “I don’t know how Seaside, as it exists today, could continue to exist (without tourists). We really don’t want to be one of those communities that balances its budget on the backs of property owners.”

Tourism revenue has totaled more than $3 million each year between 2009 and 2011, budget figures show.

That revenue comes from parking fees, beach tags and concession rentals, John Camera, the borough administrator, said. Boardwalk businesses also represent about half of the borough’s alcohol licenses and other business licenses, such as those needed for residential rentals and retail businesses, said Borough Administrator John Camera.

Rebuilding the boardwalk is a first step back to normalcy for Seaside Heights and helps signify the borough will be open for summer, a message Akers wants to share to make sure people come back and revenue keeps building.

Seaside Heights is counting on Federal Emergency Management Agency reimbursement funds to help with its storm costs. The Borough Council approved an emergency appropriation worth $14.1 million to get work started on projects such as the boardwalk and to pay immediate storm-related bills, Akers said.

Akers admitted some concern about getting the funding the borough needs to rebuild, but said he can’t afford to wait to rebuild.

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The cost for rebuilding the boardwalk that Sandy shredded isn’t yet clear, but bids for the first phase came in well below what Akers initially estimated.

Shortly after Sandy, Akers guessed it could cost about $13 million to rebuild Seaside Heights’ 16 blocks of boardwalk. The bids submitted for the first phase range from $2.9 to $7.5 million for wood and nails. Bid costs of using screws are slightly more costly, but could hold the boardwalk together better, Akers said.

The borough will ask for separate bids for the boardwalk’s ramps, railings, plumbing, electricity and benches, Akers said. He expects work will begin by the end of the month with the first phase completed by May 10.

“I fully intend to have this town up and running for Memorial Day weekend and, like every other year, if we have the weather, we’ll have the people,” Akers said.

The popular tourist town already is drawing crowds, though they’re bundled in coats and hats instead of swimsuits and flip-flops. After Seaside Heights re-opened to the public, fans of the Shore town have been inching as close as they can to the beach to view in person the wreckage they’ve only seen in photographs and videos.

Madeline Grabowski, 67, leaned on the wooden rail outside Lucky Leo’s and gazed north where the boardwalk used to be. She has been coming to Seaside Heights since she was a toddler, but without the boardwalk, the view was “very odd.”

She looks forward to a critical rebuild.

“It’s a big part of you,” she said. “If you live in New Jersey all your life, the Jersey Shore is really important to you.”

Arthur Fierro, president of the borough’s Property Owners Association, said it was heartbreaking to see the boardwalk and Seaside as a whole in shambles after Sandy.

He said he would support building a seawall to protect the boardwalk from future storms. Akers said he is considering the idea.

Fierro called the boardwalk the central core of Seaside Heights’ resort industry. It gives access to the beach while serving as its own destination for residents and tourists alike, he said.

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“It’s central for people to enjoy the unique situation we have in Seaside Heights,” he said. “The amusement park on the boardwalk is something very unique today. It is really as American as apple pie.”

Superstorm Sandy crushed Casino Pier and turned one of its popular rides into an infamous symbol of the storm’s wrath along the Jersey Shore.

Months later, workers of the Seaside landmark are still cleaning up the wreckage, including assessing how to remove the Jet Star roller coaster from the ocean, said Toby Wolf, spokeswoman for Casino Pier. Characters and pieces of rides that once adorned the pier now form a graveyard of memories in a nearby fenced-in parking lot.

“Obviously, the pier sustained a ton of damage, but we did kind of take the impact for the rest of the property,” said Wolf, referring to the Pier’s other features like the arcade, carousel and vendors.

Pier officials plan to re-open where they can, though Wolf said only a portion could be ready by summer.

Sandy’s force knocked out power and brought flooding that forced many businesses to close, though over the past month owners have started to bounce back. Lucky Leo’s was the first on the boardwalk to re-open, its vibrant lights over a darkened beach serving as a beacon of hope for other businesses.

The arcade has been welcoming customers daily since Dec. 17, the first day after Sandy that borough officials allowed businesses to re-open.

“People two blocks away lost their arcade to the ocean,” Steve Whelan, 60, said. “I was very, very fortunate and how or why, who the hell knows, but I got very, very lucky.”

His place had about 3 feet of water, but he was able to replace old machines with new ones to re-open, he said.

Whelan is one of many businesses eagerly awaiting construction to begin on the boardwalk.